SERVICE HISTORY

CREATION

West Bengal Audit and Accounts services were created by Govt. of West Bengal in the year 1971 with two objectives in view, viz.

Mutual independence of accounting and audit according to the way of logical separation of functions.

A professional approach in ensuring the correct procedure and better management of finance and accounting at all levels and bringing in uniformity in the maintenance of accounts through the officers of a specialized cadre.

The Government of West Bengal had been facing difficulties in the matter of financial administration and felt the necessity of monitoring the fiscal system of the State Government by a specialized cadre of the State Government.

Officers of the West Bengal Audit & Accounts Services were therefore entrusted to offer their expert comments, taking into consideration available information about departmental loan, capital advance, revenue receipt, revenue payment, deposits, resource, overdraft etc. on financial viability of different projects and programmes of the Government of West Bengal and local bodies for enabling the State machinery to take appropriate decisions on the finance of the state.

Accordingly, West Bengal Audit & Accounts Service along with West Bengal Higher Audit & Accounts Service and West Bengal Junior Audit & Accounts Service were created vide Gazette Notification No 935 F Dated 27.03.71. Since then the officers of WBA&AS have gone a long way and played a significant role in the State hierarchy. However, in the recent past Government of West Bengal has unified West Bengal Junior Audit & Accounts Service with West Bengal Audit & Accounts Service and declared West Bengal Higher Audit & Accounts Service as dying cadre vide Gazette Notification No 6426F Dated 24.06.2004

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